NAVAIKULAM SERVICE CO-OPERATIVE BANK LIMITED NO.964 vs. THE DEPUTY COMMISSIONER OF INCOME TAX

WP(C)/5866/2018HC KeralaKLHC01037456201822 February 20183 pages

AI SummaryRemanded

What did the High Court hold?

The provided text is an excerpt from a High Court writ petition filing, not a judgment from the Income Tax Appellate Tribunal (ITAT). Therefore, it does not contain any findings, reasoning, or ratio decidendi from an ITAT. The High Court, in this instance, is likely to be considering whether to entertain the writ petition or direct the petitioner to pursue alternative remedies, such as an appeal to the ITAT. No decision on the merits of any tax dispute has been made or recorded in this excerpt. The specific relief sought by the petitioner and the court's decision on that relief are not present.

What were the facts?

The petitioner, Navaikulam Service Co-operative Bank Limited, represented by its Secretary, filed a writ petition before the High Court of Kerala. The petition challenges an order or action by the respondents, who are income tax authorities. The respondents include the Deputy Commissioner of Income Tax, the Assistant Commissioner of Income Tax, and the Commissioner of Income Tax (Appeals). The specific assessment year(s) and the exact nature of the order or action under challenge are not detailed in the provided text. The procedural history leading to this writ petition is also not elaborated upon, beyond the fact that the matter has reached the High Court.

What were the issues?

The primary issue before the High Court, as indicated by the writ petition, concerns the legality or correctness of the action taken by the income tax authorities against the petitioner. The specific questions of law or mixed law and fact that the Tribunal had to decide are not explicitly stated in the provided text. Consequently, the arguments presented by both the assessee (petitioner) and the revenue (respondents) are also not recorded. The judgment does not mention any specific provisions of the Income Tax Act that were the subject of contention, nor does it refer to any precedents or circulars relied upon by either party.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

WP(C).No. 5866 of 2018

ITA NO.361/COCH/2016

Read from the judgment's own cause title. This page is filed under one of them.

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE THURSDAY, THE 22ND DAY OF FEBRUARY 2018 / 3RD PHALGUNA, 1939 WP(C).No. 5866 of 2018 ------------------ PETITIONER(S) -------------

NAVAIKULAM SERVICE CO-OPERATIVE BANK LIMITED NO.964,

REPRESENTED BY ITS SECRETARY BINDU. S., W/O. ANILKUMAR. N., AGED 47 YEARS, NAVAIKULAM P.O, THIRUVANANTHAPURAM DISTRICT, KERALA, PIN - 695 603.

BY ADVS.SRI.C.A.JOJO,

SRI.JACOB CHACKO. RESPONDENT(S): -------------- 1. THE DEPUTY COMMISSIONER OF INCOME TAX,

INCOME TAX OFFICER, WARD 2, KOWDIAR, THIRUVANANTHAPURAM - 695 003. 2. THE ASSISTANT COMMISSIONER OF INCOME TAX,

CIRCLE 2(1), KOWDIAR, TRIVANDRUM - 695 003. 3. COMMISSIONER OF INCOME TAX(APPEALS)-I,

OFFICE OF THE COMMISSIONER OF INCOME TAX (APPEALS),

THIRUVANANTHAPURAM - 695 003.

BY SRI.CHRISTOPHER ABRAHAM, SC.

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22-02-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs.

WP(C).No. 5866 of 2018 (G)

APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 A COPY OF THE CERTIFICATE IN THIS REGARD ISSUED BY THE JOINT REGISTRAR OF CO-OPERATIVE SOCIETIES (GENERAL) THIRUVANANTHAPURAM DATED 25.11.2015. EXHIBIT P2 A TRUE COPY OF THE ASSESSMENT ORDER DATED 29.12.2016 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P3 A TRUE COPY OF THE DEMAND NOTICE DATED 29.12.2016 ISSUED BY THE FIRST RESPONDENT. EXHIBIT P4 A TRUE COPY OF THE ASSESSMENT ORDER DATED 29.12.2017 ISSUED BY THE SECOND RESPONDENT. EXHIBIT P5 A TRUE COPY OF THE DEMAND NOTICE DATED 29.12.2017 ISSUED BY THE SECOND RESPONDENT. EXHIBIT P6 A TRUE COPY OF THE E-FILED APPEAL FOR AY 2014-15 DATED 30-01-2017 FILED BEFORE THE THIRD RESPONDENT. EXHIBIT P7 A TRUE COPY OF THE E-FILED APPEAL FOR AY 2014-15 DATED 31/01/2018 FILED BEFORE THE THIRD RESPONDENT. EXHIBIT P8 A TRUE COPY OF THE REVIEW PETITION FOR AY 2014-15 DATED 23/10/2017 BEFORE THE PRINCIPAL COMMISSIONER TRIVANDRUM. EXHIBIT P9 A TRUE COPY OF THE STAY PETITION FOR AY 2015-16 DATED 03/02/2018 BEFORE THE 3RD RESPONDENT. EXHIBIT P10 A TRUE COPY OF THE DEMAND DATED 09/02/2018 BY THE 2ND RESPONDENT. EXHIBIT P11 A TRUE COPY OF THE ORDER OF THE HONOURABLE ITAT, COCHIN BENCH IN ITA NO.361/COCH/2016 DATED 18/11/2016. EXHIBIT P12 A TRUE COPY OF THE STAY PETITION FOR AY 2014-15 FILED BEFORE THE 3RD RESPONDENT BY THE PETITIONER DATED 21/02/2017. RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE rs.

A. MUHAMED MUSTAQUE, J. ------------------------------------ W.P. (C) No.5866 of 2018 ------------------------------------ Dated this the 22nd day of February, 2018 J U D G M E N T The petitioner, aggrieved by the assessment orders for the years 2014-2015 and 2015-2016, filed Exts.P6 and P7 appeals before the Commissioner of Income Tax (Appeals), 3rd respondent. The petitioner also filed a stay petition before the 3rd respondent. In the light of the above, there will be a direction to the 3rd respondent to consider the stay application filed by the petitioner within a period of two months. Till such consideration of the stay application, all coercive steps as against the petitioner, based on the impugned assessment order in the appeal, shall be deferred. This writ petition is disposed of as above. A. MUHAMED MUSTAQUE JUDGE smp

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